Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

I will return to the misclassification of workers or bogus self-employment. There was the Karshan case and there is now a five-step framework. I think most people would accept the fact that there is now a framework is a step forward.

I refer to the tax and duty manual from the Department. I understand this was the position up to 2018 on how couriers were treated for tax purposes. I heard the explanation Mr. Cody gave in that it is for tax purposes. The answer was that couriers are regarded as self-employed for PRSI purposes as result of a social welfare appeals decision. In the interest of uniformity, the Revenue decided without prejudice to treat them as self-employed for tax purposes. Mr. Cody has stated that a number of times here, both at this hearing and on previous occasions. Would Mr. Cody accept that perhaps muddies the water somewhat in terms of people's read of that or that employers were treating people as self-employed who were not self-employed as a result of that statement?